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Archive: 13 April 2022

Posts in 13 April 2022

No denial of GST refund in case of tax payment of via electronic credit ledger

April 13, 2022 3405 Views 0 comment Print

Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.

Oriental Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022

April 13, 2022 663 Views 0 comment Print

(1) This Scheme may be called the Oriental Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.

National Insurance Company Limited (Merger) Amendment Scheme, 2022

April 13, 2022 732 Views 0 comment Print

(1) This Scheme may be called the National Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.

United India Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022

April 13, 2022 639 Views 0 comment Print

(1) This Scheme may be called the United India Fire and General Insurance Company Limited (Merger) Amendment Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.

DGAP cannot compute profiteering amount for period not covered under investigation

April 13, 2022 975 Views 0 comment Print

Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.11.2020 […]

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